<table cellspacing="0" cellpadding="0" width="100%" border="0">
 <tr >
    <td  valign="top"><table cellspacing="0" cellpadding="0" width="100%" border="0">
      <tr align="center" height="33">
        <td width="175" bgcolor="#FF6600"><font color="#ffffff">商品詳細</font></td>
        <td width="312" bgcolor="#FF9900"><br /></td>
      </tr>
    </table></td>
  </tr>
  <tr>
    <td> 
	<table cellpadding="10" width="100%">
      <tr>
        <td><p>&nbsp;</p></td>
      </tr>
    </table>
	</td>
  </tr>
</table>
